What buying costs on top: taxes and fees in both Basel cantons
On top of the purchase price come one tax and two fees. How high they are depends on which side of the cantonal border the house stands and on whether you move in yourself. The difference between Basel-Stadt and Basel-Landschaft is not a matter of detail but of two different systems.
The property transfer tax (Handänderungssteuer)
Basel-Stadt: 3 per cent, different for owner-occupiers. The tax is 3 per cent of the purchase price and is owed by the buyer. Anyone who lives in the property exclusively themselves and stays for at least six years falls under a special rule: the rate is halved to 1.5 per cent, and by law it is then the seller who is liable for the tax. You as the buyer owe nothing.
The six-year period is meant seriously. If you move out before it expires, you must report this and pay the additional 1.5 per cent, plus interest. Anyone coming to Basel on a fixed-term assignment should include this in their calculation.
Basel-Landschaft: 2.5 per cent, shared. Buyer and seller each pay 1.25 per cent. Anyone who lives in the property themselves on a permanent basis is exempt from their share.
Notary and land register
Basel-Stadt charges by value. The notary’s fee for the purchase contract is 0.25 per cent up to two million francs and decreases in stages above that. The land register charges one per mille of the value. Both are usually split equally. That is custom, not a rule, and therefore negotiable.
Basel-Landschaft charges by time spent. Notaries invoice their time within a set range, and the land register charges flat fees. The purchase price plays no part. For expensive properties, Basel-Landschaft is therefore considerably cheaper.
The costs of your mortgage
The bank requires a mortgage note (Schuldbrief) as security. In Basel-Stadt, creating one again incurs notary’s and land register fees, calculated on the secured amount according to the same scale. If there are already mortgage notes on the property, you can often take these over and save most of the cost. Ask about this.
An example: flat for CHF 1,200,000 in Basel-Stadt, owner-occupied
| Item | Total | Your share |
|---|---|---|
| Property transfer tax 1.5% | CHF 18,000 | CHF 0 (owed by the seller) |
| Notary, purchase contract 0.25% | CHF 3,000 | CHF 1,500 if split equally |
| Land register 1‰ | CHF 1,200 | CHF 600 if split equally |
| Mortgage note for CHF 960,000, notary 0.25% | CHF 2,400 | CHF 2,400 |
| Mortgage note, land register 1‰ | CHF 960 | CHF 960 |
| Total | around CHF 5,500 |
The same flat as an investment property: property transfer tax of 3 per cent, i.e. an additional CHF 36,000 for you. All amounts exclude VAT and disbursements. Smaller items may be added, for example for issuing the mortgage note or for handling the payment through the notary.
What to look out for in the contract
Who bears the property transfer tax. The law says who owes it. The contract can allocate the burden differently. Read the clause.
The seller’s property gains tax (Grundstückgewinnsteuer). It is not your tax. In Basel-Landschaft, however, the property itself is liable for it (§ 70 of the Basel-Landschaft Tax Act, Steuergesetz BL). Have the contract provide that the estimated amount is secured out of the purchase price.
What we do. Dieter Ruf works out the ancillary costs for a specific property for you before you make an offer.
Sources: Property Transfer Tax Act BS (Handänderungssteuergesetz), SG 650.100 · Notarial tariff BS (Notariatstarif), SG 292.400 · Information sheet on land register fees BS · Tax manual BL (Steuerbuch), § 82 and § 84
“I look at every property myself. A sound valuation needs a site visit – and a conversation about what you actually intend to do.”
Madiba has been managing and brokering property in Basel since 1964. Mr Ruf handles the sale himself, from the first valuation to the notarial deed.
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Have the ancillary costs for my property calculated
Switchboard +41 61 295 95 95
Have the ancillary costs for my property calculated